Minnesota Statutes

Minn. Stat. § 297D.01 (2026)

[Repealed]

✓ current as of May 2026

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MS 2024 [Repealed, 1Sp2025 c 13 art 8 s 22]

Notes of Decisions

Cited in 7 cases, 1988–2015 · leading case: Dep't of Revenue of Mont. v. Kurth Ranch, 511 U.S. 767 (1994).

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Dep't of Revenue of Mont. v. Kurth Ranch, 511 U.S. 767 (1994). · cites it 2× “Minn. Stat. § 297D.01 et seq. (1992). Not surprisingly, when asked at oral argument "Does Minnesota collect any money off that scheme .”

State v. Bauer, 792 N.W.2d 825 (Minn. 2011). · cites it 3× “Minn. Stat. § 297D.01, subd. 3 (emphasis added).”

Steven Waters v. Reagan Farr, Comm'r of Revenue for the State of Tennessee, 291 S.W.3d 873 (Tenn. 2009). “64K, § 1 through § 14 (2001)), Minnesota (Minn. Stat. § 297D.01 through § 297D.13 (2007)), *916 Nebraska (Neb.”

Sisson v. Triplett, 428 N.W.2d 565 (Minn. 1988). · cites it 4× “Minn.Stat. § 297D.01, subds. 1, 2, 3 (1986).”

State of Minnesota v. Dean Aaron Anderson, 865 N.W.2d 712 (Minn. Ct. App. 2015). · cites it 2× “” Minn.Stat. § 297D.01, subd. 3 (2014) (emphases added).”

State of Minnesota v. Stephen Thomas Conlin (Minn. Ct. App. 2014). · cites it 2× “04 (2010) (requiring any tax obligor who possesses marijuana to pay a tax on it “as evidenced by a stamp or other official indicia”) and because Minn. Stat. § 297D.01, subd. 2 (2010), provides that “‘Controlled substance’ does not include marijuana.”

Steven Waters v. Reagan Farr, Comm'r of Revenue for the State of Tennessee - Concurring/Dissenting (Tenn. 2009). “64K, § 1 through § 14 (2001)), Minnesota (Minn. Stat. § 297D.01 through § 297D.13 (2007)), Nebraska ( Neb.”

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